Norbe Pharmacy LLP ., In re
Date: July 12, 2023
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Joyjit Banik
Subject Matter
AAR cannot decide whether the delay in filing ITC -01 can be condoned
Summary
The applicant was initially registered under the composition scheme but crossed the threshold limit and ceased to pay tax under section 10. According to section 18(1)(c), a registered person who ceases to pay tax under section 10 is entitled to take…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,WEST BANGAL 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such…